Birthstone Corporation

Nonprofit profile at a glance

EIN
853849308
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
St Louis, MO, USA
Phone
2484955715
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$148,774
Expenses
$155,567
Assets
$1,195,223
Liabilities
$3,332

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • RICHARD PETERS (PRESIDENT)

Highest reported compensation

  • JENNIFER SHAFFER (ASSISTANT TREASURER): $30,319 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Birthstone supports pregnant women and single mothers who choose life for their babies. Birthstone offers a unique and comprehensive long term residential program, open to pregnant women, and new mothers, and their children, for a period of 1 to 3 years. Birthstone partners with these mothers to offer a pathway to independence, self-sufficiency and a stable home life.

What it reported doing in 2025

Each birthstone residence was occupied by a program participant and her children for all of 2025. Each resident met weekly with her resident advocate (ra) who is a trained life coach. Through these coaching sessions, each resident explored her goals for herself and her family, set measurable objectives and identified action steps needed to reach her objectives. The ra facilitated this process, supported the resident and provided ongoing accountability. All of the participants in the birthstone resident program achieved significant accomplishments in 2025 in areas of education and training, parenting skills, debt reduction and financial management and employment.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 61
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.4%; rating input score 87
  • Program expense ratio: 82.8%; rating input score 83
  • Fundraising efficiency: $15.07 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 20th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.6%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 7.68; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 19.5%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 27.4% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: -25.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 14.7% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 87.4% of revenue deployed · 82.8% of spending went to programs
  • Governance: 3 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $129K in reported program spending
  • Leadership: top reported pay $30K · 5 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.